This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a general insurer’s profit or loss and other comprehensive income. It includes associated specific instructions and must be read in conjunction with Reporting Standard GRS 001 Reporting Requirements (GRS 001), including the general instruction guide.

Level 1: This Reporting Standard sets out the requirements for the provision of information to APRA relating to a general insurer’s income statement. It includes Form GRF 310.0 Income Statement and associated specific instructions and must be read in conjunction with the general instruction guide.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a Level 2 insurance group’s profit or loss and other comprehensive income. It includes associated specific instructions and must be read in conjunction with Reporting Standard GRS 001 Reporting Requirements (GRS 001), including the general instruction guide.

Level 2: This Reporting Standard sets out the requirements for the provision of information to APRA relating to the Level 2 insurance group’s income statement. It includes Form GRF 310.0_G Income Statement (G) and associated specific instructions and must be read in conjunction with the general instruction guide.

Level 1: This Reporting Standard sets out the requirements for the provision of information to APRA relating to a general insurer’s premium revenue and reinsurance expenses. It includes Form GRF 310.1 Premium Revenue and Reinsurance Expense and associated specific instructions and must be read in conjunction with the general instruction guide.

Level 1: This Reporting Standard sets out the requirements for the provision of information to APRA relating to a general insurer’s claims expense and reinsurance recoveries. It includes Form GRF 310.2 Claims Expense and Reinsurance Recoveries and associated specific instructions and must be read in conjunction with the general instruction guide

Level 1: This Reporting Standard sets out the requirements for the provision of information to APRA relating to the details of a general insurer’s income and expenses. It includes Form GRF 310.3 Details of Income and Expenses and associated specific instructions and must be read in conjunction with the general instruction guide.